9911796707
TMI Blog2000 (7) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... Balasundaram, Member (J)]. A demand of duty of Rs. 3,06,364/- has been confirmed against the appellants who are manufacturers of MS bars and rods on the ground that they are not eligible to the benefit of exemption in terms of Notification No. 202/88 dated 20-5-1988 since they purchased unserviceable rails, sleepers; fishplates, etc. (rail scrap) during auction from Railways and used the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants that the demand is entirely barred by limitation and the appellants were under the bona fide belief based upon the various circulars issued by the CBEC that, used and rejected railway material was to be treated as angles, shapes and sections; that their final product made out of such railway material was exempt from payment of duty in terms of Notification No. 202/88. 3. Even in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot liable to pay duty on the products in dispute and therefore, non-filing of returns etc. will not amount to suppression with intent to evade payment of duty. 4. Following the ratio of the Tribunal s earlier order in the case of Vivek Re-rolling Mills and Rehal Industrial Corporation supra, we hold that the demand is barred by limitation, set aside the duty and penalty and allow the appeal. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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